---
kind: "unit"
title: "50"
title_heading: "War and National Defense"
key: "ch50/schV"
level: "subchapter"
label: "Subchapter V"
heading: "Taxes and Public Lands"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/50/ch50-schV"
sections_count: 11
---

# Subchapter V — Taxes and Public Lands

Title 50 — War and National Defense › Chapter 50 — Servicemembers Civil Relief

## Sections

- [§3991. Taxes respecting personal property, money, credits, and real property](/usc/50/3991.md)
- [§3992. Rights in public lands](/usc/50/3992.md)
- [§3993. Desert-land entries](/usc/50/3993.md)
- [§3994. Mining claims](/usc/50/3994.md)
- [§3995. Mineral permits and leases](/usc/50/3995.md)
- [§3996. Perfection or defense of rights](/usc/50/3996.md)
- [§3997. Distribution of information concerning benefits of subchapter](/usc/50/3997.md)
- [§3998. Land rights of servicemembers](/usc/50/3998.md)
- [§3999. Regulations](/usc/50/3999.md)
- [§4000. Income taxes](/usc/50/4000.md)
- [§4001. Residence for tax purposes](/usc/50/4001.md)